On 1 July 2019 Mary acquired a rare coin for $60743. Mary borrowed $30,000 of the money from the XYZ Bank. The loan was a fixed interest loan on which she paid interest of $21,000. Mary sold it in September 2020 for $72740 Required: Calculate the Net Capital Gain, if any, to be included as Mary's assessable income for the year ending 30 June 2021